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The Financial Accounting Standards Board (FASB) today published an Accounting Standards Update (ASU) that improves generally accepted accounting principles (GAAP) by adding illustrative guidance to help entities determine whether profits interest and similar awards should be accounted for as share-based payment arrangements within the scope of Topic 718, Compensation—Stock Compensation.
View MoreThe Financial Accounting Standards Board (FASB) today announced that the U.S. Securities and Exchange Commission (SEC) has accepted the 2024 GAAP Financial Reporting Taxonomy (GRT) and the 2024 SEC Reporting Taxonomy (SRT) (collectively referred to as the “GAAP Taxonomy”).
View MoreWith a key March 22 deadline rapidly approaching, the Internal Revenue Service renewed calls for businesses to review the Employee Retention Credit (ERC) guidelines to avoid future compliance action for improper claims.
View MoreAlthough TSCPA Upper Cumberland Chapter President Gina Heupel, CPA, says she chose to become a CPA “to use my love of numbers and accounting principles to help others in business,” she says mentoring the next generation of CPAs has turned into one of her favorite aspects of her job.
View MoreSee the list of Successful Candidates who recently passed the CPA Exam.
View MoreLike many TSCPA members, TSCPA Controller Dena Jackson, CPA, fell in love with accounting in high school.
View MoreThe journey to becoming a CPA can take many paths, as TSCPA member Carlos DePaz, CPA, has proven.
View MoreOn Jan. 9, the members of the 113th Tennessee General Assembly returned to the Capitol, and TSCPA’s lobbying team immediately began reviewing proposed legislation, meeting with members and planning for session.
View MoreThe Anti-Money Laundering Act of 2020, enacted on Jan. 1, 2021, contained the first-ever federal requirement for certain legal entities to identify and report their beneficial owners, also known as the Corporate Transparency Act (CTA).
View MoreThe Financial Accounting Standards Board (FASB) has several proposed Accounting Standards Updates (ASUs) at various phases of the process.
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